Rectification Rejection: Assessee Directed to Appellate Authority for Full Scrutiny of Records Issue: Whether a rectification rejection order, primarily based on the assessee’s alleged failure to produce E-way bills and other documents, should be set aside on the ground that it was passed without proper scrutiny of records and in violation of natural justice principles,… Read More »
Confiscation and penal proceedings under section 130 can only initiate after completion of process under section 129. Seizure of Goods in Transit: Lack of Reasons and Improper Procedure Leads to Direction for Release Issue: Whether the seizure of goods in transit without assigning legible reasons, failure to issue a notice under Section 129(3) within seven… Read More »
Demand Order Vitiated by Lack of Digital Signature on Preceding Intimation and SCN Issue: Whether a demand order passed under Section 73 is valid if the preceding Form GST DRC-01A (intimation) and the show cause notice (SCN) do not bear the digital signature of the issuing authority, as mandated by Rule 26(3). Facts: Form GST… Read More »
Demand stayed; prima facie case against extended limitation period for SCN issuance under Notifications 9/2023-CT and 56/2023-CT. Issue: Whether the show cause-cum-demand notice issued under Section 73 for the tax period April 2019 to March 2020 on April 30, 2024, is time-barred, given the assessee’s contention that the reliance on Notification Nos. 9/2023-CT and 56/2023-CT… Read More »
Cancellation of GST Registration Without Physical Notice and Personal Hearing Set Aside Issue: Whether the cancellation of GST registration, based on a show cause notice issued only through the GST portal without physical or offline service and without affording a personal hearing, violates the principles of natural justice. Facts: The assessee’s registration was canceled with… Read More »
Denial of ITC Due to Alleged Fraud: Assessee Directed to Appellate Authority for Merits-Based Adjudication Issue: Whether the denial of Input Tax Credit (ITC) to an assessee, based on allegations of fake ITC passed by other firms, without proper consideration of the assessee’s reply to the show cause notice and due service of personal hearing… Read More »
Challenge to GST Circular on Classification and Rates to be Governed by Supreme Court Decision Issue: The legality, validity, and propriety of Circular No. 80/54/2018-GST, dated 31-12-2018, which provides clarifications regarding GST rates and classification of goods. Facts: An instant petition was filed challenging the aforementioned circular. The subject matter of this challenge was already… Read More »
IMPORTANT INCOME TAX CASE LAWS 21.05.2025 Section/Notification Case Law Title Brief Summary Citation Relevant Act Notification No. 49/2025, dated 19-05-2025 NEW ITR U CBDT updates ITR-U form to allow filing of updated returns up to 48 months from end of relevant assessment year. CLICK HERE Income-tax Act, 1961 10(26) Union of India v. Chyawan Prakash… Read More »
Full TDS Credit Allowed on Inherited Property Sale Despite Capital Gain Proportionality, Upholding Substance Over Technicality. Issue: Whether an assessee, who inherited a property and received the entire sale consideration in her bank account after Tax Deducted at Source (TDS), is entitled to claim full TDS credit, or whether the Assessing Officer (AO) can restrict… Read More »
Reopening Notices Against Struck-Off Company Quashed; Matter Remanded to Await NCLT Restoration. Issue: Whether reopening notices, assessment orders, and demand notices issued under Sections 148 and 147 of the Income-tax Act, 1961, against a company whose name has been struck off from the Register of Companies, are valid, especially when the Income-tax Department itself has… Read More »